The amending protocol to the 1996 income and capital tax treaty between Denmark and the Netherlands will enter into force on 31 December 2018. The protocol, signed 9 May 2018, is the first to amend the treaty and includes the following changes: A new title and preamble in line with BEPS standards; The amendment of Article 2 (Taxes Covered) in respect of both countries; The removal of provisions regarding the taxation of capital, including the removal of Article 22 (Capital), as well as certain references to capital in Article 23 (Elimination of Double Taxation), Article 25 (Non-Discrimination), Article 30 (Miscellaneous...